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TITLE [Violation of the Act on the Aggravated Punishment, etc. of Specific Crimes(Custom Duties)(Convicted Crime: Violation of the Customs Act)]Supreme Court Decision 2007Do386 Delivered on Dec. 11, 2008 [full Text]
Summary
[1] The requirements for ""category of tea"" under Item No. 0902 of the tariff schedule under Articles 50 (1) and 49 of the former Customs Act and whether the goods belong to the above ""category of tea,"" in the case where they had been declared and imported as ""category of tea"" but were circulated and later used for another purpose (affirmative) [2] The case holding that green tea and yellow tea declared and imported as ""category of tea"" belong to ""category of tea,"" Item No. 0902 of the tariff schedule under Articles 50 (1) and 49 of the former Customs Act, although their intended use were relaxants for bath water at the time of import
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